Namdev Krishna Patil, Kolhapur V. Income-tax Officer, Ward - 2 (2), Kolhapur

ITA 479/PUN/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2052 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 26-03-2019
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 133A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.479/PUN/2019 निर्धारण वषा / Assessment Year : 2008-09 Namdev Krishna Patil 23, Ujwal Housing Society, Ujalaiwadi, Kolhapur PAN : ABQPP6311E Vs. ITO, Ward 2(2), Kolhapur Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-2, Kolhapur on 01-02-2019 in relation to the assessment year 2008-09. 2. The only issue raised in this appeal is against the confirmation of addition of Rs.1,50,837 as undisclosed income. 3. Briefly stated, the facts of the case are that the assessee was employed with M/s. Athani Farmers Sugar Factory Ltd. A Survey Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 02-02-2022 Date of pronouncement 03-02-2022 ITA No.479/PUN/2019 2 was conducted u/s 133A of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) in the premises of sugar factory on 18.01.2012. A diary was found during the course of Survey on which, the name of assessee was found embossed. The diary contained entries of kick-backs received from various companies during the financial years 2005-06 to 2008-09. The assessee during the course of Survey admitted that the entries pertained to him and confirmed the receipt of kick-backs and admitted voluntary income for A.Ys. 2006-07 to 2008-09. This information was passed on to the office of the AO, who issued notice u/s 148 of the Act. However, an affidavit was filed before the JMFC, Jalgaon retracting the earlier admission in regard to the kick-backs received by him. The AO made an addition of Rs.1,50,000 on the basis of admission of the receipt of kick-backs, which was later on retracted. The ld. CIT(A) affirmed the addition. 4. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite service of notice. It is seen that the assessee admitted voluntary income in regard to kick-backs during the course of Survey, which pertained to certain years, including, A.Y. ITA No.479/PUN/2019 3 2006-07. During the course of assessment proceedings for the A.Y. 2006-07 also, the assessee retracted the admission but the AO made the addition for the said sum of Rs.1,02,25,000. When the matter came up before the Tribunal, it, set aside the assessment order and remitted the matter to the file of AO for fresh decision in the light of certain directions. The ld. DR fairly conceded that the facts and circumstances of this year were mutatis mutandis similar to the A.Y. 2006-07. Respectfully following the order of the Tribunal in the assessee‟s own case for the A.Y. 2006-07, I set aside the impugned order and remit the matter to the file of the AO for deciding the issue afresh as per law in conformity with the directions given by the Tribunal for the A.Y. 2006-07. Needless to say, the assessee will be accorded a reasonable opportunity of hearing. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 3 rd February, 2022. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 3 rd February, 2022 GCVSR ITA No.479/PUN/2019 4 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-2, Kolhapur 4. 5. The Pr. CIT-2, Kolhapur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 02-02-2022 Sr.PS 2. Draft placed before author 03-02-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *